Accounting Research Journal
Issue(s) available: 46 – From Volume: 18 Issue: 1, to Volume: 33 Issue: 1
Category:
Accounting and FinanceGetting CFO on board – its impact on firm performance and earnings quality
Lien Duong, John Evans, Thu Phuong TruongThis paper aims to investigate the impact of Australian Chief Financial Officers (CFOs) as board insiders on firm performance and earnings quality with reference to agency…
Earnings management prior to private debt issuance
Brandon Ater, Thomas Bowe HansenThe purpose of this paper is to evaluate the extent to which firms manage earnings prior to private debt issuance.
Corporate governance and stock liquidity: evidence from a speculative market
Pallab Kumar BiswasGrounded in lemon market theory, this paper aims to examine the influence of corporate governance (CG) on stock market liquidity in Bangladesh, where stock market…
Facing failure
Nicola Beatson, David Berg, Jeffrey K. SmithThe purpose of this study is to investigate failure in an introductory accounting course. Failure rates are often hard to explain and have a cost to both the individual…
Predicting stock market returns in the US: evidence from an average correlation approach
Xiyang Li, Bin Li, Tarlok Singh, Kan ShiThis study aims to draw on a less explored predictor – the average correlation of pairwise returns on industry portfolios – to predict stock market returns (SMRs) in the USA.
Accounting conservatism and money laundering risk
Meysam Bolgorian, Ali MayeliThis paper aims to investigate the relationship between accounting conservatism and money laundering risk. For this goal, the authors construct an index for measuring…
An empirical analysis of an application of an alternative measurement model on international accounting standard 33, earnings per share
John E. McEnroe, Mary MindakThe purpose of this paper is to investigate the empirical effects of modifying the calculation of the diluted earnings per share (EPS) number in an international compared…
Why information technology is constrained in tackling tax noncompliance in developing countries: Nigerian tax administrators’ perspectives
Mohammed Abdullahi Umar, Abdulsalam MasudThis study aims to investigate the reasons for the large scale tax noncompliance prevalent in underdeveloped countries despite many years of information technology…
Small-scale private equity: demand versus supply
Bruce Dwyer, Keith Duncan, Colette SouthamThis paper aims to bridge the gap between theoretical dissertations on the demand and supply for equity by Australian small and medium-sized enterprises (SMEs) and the…
Properties of analysts’ consensus cash flow forecasts for Australian firms
Kamran Ahmed, Muhammad Nurul Houqe, John Hillier, Steven CrockettThe purpose of this paper is to determine the properties of analysts’ cash flows from operations (CFO) forecast generated for Australian listed firms as a productive…
Voluntary assurance of sustainability reporting: evidence from an emerging economy
Abeer Hassan, Ahmed A. Elamer, Mary Fletcher, Nawreen SobhanThis paper aims to investigate the supply and demand side of sustainability assurance in Bangladesh.
ISSN:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen access:
hybridEditors:
- Prof Ellie Chapple
- Professor Reza Monem
Further Information
